Legislation on customs declaration

The Union customs legislation is published in the EUR-Lex portal of the European Commission. The most important regulations are as follows:

e-Customs decision
Decision No 70/2008/EC of the European Parliament and of the Council of 15 January 2008 on a paperless environment for customs and trade.

The Union Customs Code Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code.

The Implementing Act, i.e. Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation. 

The Delegated Act, i.e. Commission Delegated Regulation (EU) 2015/2446 supplementing Regulation of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.

The Transitional Delegated Act 2016/341, that is, the Commission’s transitional provisions, which will be applied until the implementation of the UCC starts when the systems are ready according to the Work Programme. 

Work Programme, i.e. Commission implementing decision 2023/2879 establishing the Work Programme relating to the Union Customs Code. This decision on the timetables for the new declaration systems will be updated in connection with the revision of the Multi-Annual Strategic Plan (MASP) of the EU, every year or every two years.